2015 Utah Code
Title 17 - Counties
Chapter 36 - Uniform Fiscal Procedures Act for Counties
Section 45 - Internal control structure.

17-36-45. Internal control structure.

• (1) Each county legislative body shall, with the advice and assistance of the county auditor and county treasurer, implement an internal control structure to ensure, on a reasonable basis, that all valid financial transactions of the county are identified and recorded accurately and timely. The objectives of the internal control structure shall be to ensure:
  • (a) the proper authorization of transactions and activities;
  • (b) the appropriate segregation of:
    • (i) the duty to authorize transactions;
    • (ii) the duty to record transactions; and
    • (iii) the duty to maintain custody of assets;
  • (c) the design and use of adequate documents and records to ensure the proper recording of events;
  • (d) adequate safeguards over access to and use of assets and records; and
  • (e) independent checks on performance and proper valuation of recorded amounts.

• (2) The state auditor shall evaluate procedures implemented to effectuate this section and shall provide advice and consultation in approving and updating these procedures.

Enacted by Chapter 212, 1996 General Session